{"id":19637,"date":"2026-09-28T13:41:53","date_gmt":"2026-09-28T11:41:53","guid":{"rendered":"https:\/\/www.gestingral.com\/conditions-of-the-services-of-the-tax-accounting-area-eds\/"},"modified":"2026-09-29T13:24:15","modified_gmt":"2026-09-29T11:24:15","slug":"conditions-of-the-services-of-the-tax-accounting-area-eds","status":"publish","type":"page","link":"https:\/\/www.gestingral.com\/en\/conditions-of-the-services-of-the-tax-accounting-area-eds\/","title":{"rendered":"TERMS OF SERVICES OF THE TAX-ACCOUNTING SERVICES – EDS"},"content":{"rendered":"

TERMS OF SERVICE FOR TAX AND ACCOUNTING SERVICES – SELF-EMPLOYED INDIVIDUALS<\/u><\/p>\n

Accounting for income and expenses<\/strong><\/p>\n

Periodic bookkeeping in our computer system of all activity-related documentation: invoices issued, invoices received, bank charges, insurance and other expenses. For the proper functioning of this service, it is essential that you send us the corresponding information (lists of invoices issued and received, issued invoices, received invoices and other necessary documentation) on a monthly basis. Therefore, it is necessary that you send us the documentation relating to the immediately preceding month before the 5th day of each month<\/u>.<\/p>\n

Only if the above requirement is met can we guarantee the appropriate quality of our service. In the event of non-compliance, where all documentation for a period is submitted during the month in which tax returns are due, we cannot guarantee either the timely filing or the correct filing (without errors) of the corresponding tax forms. Only where all necessary documentation is received monthly and before the 5th day of each month will Gestingral be responsible for any penalties, surcharges, late-payment interest and\/or similar charges resulting from the incorrect filing or late filing of tax forms<\/u>.<\/p>\n

Filing of tax forms<\/strong><\/p>\n

Preparation and filing, based on the accounting records maintained, of the different tax returns and self-assessments applicable according to the circumstances of the activity, including VAT returns (Forms 303 or 309 and annual summary Form 390), personal income tax withholdings for employees or professionals (Form 111 and annual summary Form 190), personal income tax withholdings on rents (Form 115 and annual summary Form 180), withholdings on certain income from movable capital (Form 123 and annual summary Form 193), instalment payments of Personal Income Tax (Form 130), and other returns such as the recapitulative statement of intra-Community transactions (Form 349), the statistical declaration of intra-Community trade (INTRASTAT) or the annual declaration of transactions with third parties (Form 347).<\/p>\n

Tax deferral applications<\/strong><\/p>\n

When filing certain periodic tax self-assessments, the Tax Agency (AEAT) allows taxpayers to request a full or partial deferral, subject to a series of pre-established conditions in accordance with the General Tax Law. Although it is not possible to request deferral of forms relating to withholdings (Forms 111, 115 and 123), it is possible to request deferral of Personal Income Tax (Form 100), instalment payments of Personal Income Tax (Form 130) and VAT returns (Form 303).<\/p>\n\n\n\n
If this service is not included in the selected fee, please note that any request for a tax deferral will be billed separately according to the fees established for this service.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tax advice<\/strong><\/p>\n

Tax optimisation, aimed at reducing tax liabilities within the legal framework, is one of our main objectives. We seek to optimise both current and future situations, not only within the framework of the activity itself but also within the overall personal and family context, looking for the most efficient structures. This service also includes the resolution of specific tax queries and issues related to the activity, such as Personal Income Tax (IRPF) deductions, applicable VAT rates or transaction place-of-supply rules.<\/p>\n

Registrations, deregistrations and amendments to tax census obligations<\/strong><\/p>\n

Registrations and deregistrations of new business activities, census amendments with the Tax Agency, modifications to tax obligations (registrations and deregistrations of Forms 111, 115, 130, etc.), changes of tax address and any other census amendments. Registration in the VIES database through inclusion in the Register of Intra-Community Operators maintained by the Tax Agency. Obtaining a VAT identification number (NIF-VAT) to carry out intra-Community transactions.<\/p>\n\n\n\n
If this service is not included in the selected fee, please note that any advice and processing relating to a registration, deregistration or census amendment will be billed separately according to the fees established for this service.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Half-yearly results analysis meeting<\/strong><\/p>\n

Face-to-face meetings every six months to monitor the results of the financial year. Analysis and review of results through indicative ratios and semi-annual consultancy regarding the economic performance of the activity. These meetings are held every six months according to the client’s needs and interests to ensure proper follow-up.<\/p>\n

Personal Income Tax (IRPF)<\/strong><\/p>\n

Preparation and filing of the Personal Income Tax return (IRPF, Form 100) for the relevant tax year. Generally, the filing deadline is 30 June of the year following the tax year concerned.<\/p>\n\n\n\n
The service is included in the monthly fee if the client has been subscribed to the tax and accounting services throughout the entire tax year. Otherwise, the proportional part corresponding to the months during which the service was not contracted will be invoiced.<\/p>\n

Please also note that if the tax return is particularly complex, either due to circumstances unrelated to the professional or business activity or because it includes the Wealth Tax return (Form 714), the service will be invoiced according to Gestingral’s standard fee scales, applying a 25% discount.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Electronic notification monitoring service<\/strong><\/p>\n

Receipt of notifications sent by the Tax Agency and Social Security to the individual. Daily monitoring of the electronic notifications mailbox, including control of deadlines for responding to requests and other notifications received. This helps prevent notifications from remaining unattended and being deemed served through official publication, which may have serious consequences in addition to potential penalties.<\/p>\n\n\n\n
If the “Electronic Notification Monitoring Service” is not included, please note that monitoring such notifications becomes the responsibility of the client. Under current regulations, these notifications are not sent by post and are served exclusively by electronic means.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tax Agency tax compliance certificates<\/strong><\/p>\n

A Tax Agency tax compliance certificate is an official document certifying that the individual is up to date with tax obligations or detailing any outstanding tax debts. Such certificates may be required in certain situations, such as commercial relationships with customers or suppliers, or when applying for financing.<\/p>\n\n\n\n
If obtaining Tax Agency tax compliance certificates is not included in the selected fee, the corresponding service fee will be charged separately whenever the certificate is requested.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Contractor and subcontractor certificates<\/strong><\/p>\n

The contractor and subcontractor certificate is a document that provides assurance to any person or company hiring or subcontracting a worker, professional or business owner for the performance of works or services. The General Tax Law establishes that the party contracting or subcontracting certain services may become jointly liable for tax debts if the contracted party fails to comply with its tax obligations.<\/p>\n\n\n\n
If obtaining contractor and subcontractor certificates is not included in the selected fee, the corresponding service fee will be charged separately whenever such certificates are requested.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Management of garnishment proceedings<\/strong><\/p>\n

The Tax Agency may issue garnishment orders relating to third-party credits involving suppliers or employees in order to recover outstanding debts. Managing responses to these garnishment procedures, which may cause significant financial consequences if handled incorrectly or ignored, is one of the services we provide.<\/p>\n\n\n\n
If the service relating to the management of Tax Agency garnishment proceedings is not included in the selected fee, the corresponding service fee will be charged separately whenever this service is required.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Completion of INE surveys<\/strong><\/p>\n

The National Statistics Institute (INE) regularly sends businesses a number of surveys relating to economic activity which must be completed. Failure to complete them, or submitting incorrect information, may result in penalties imposed by the Administration.<\/p>\n\n\n\n
If the “Completion of INE Surveys” service is not included in the selected fee, the corresponding service fee will be charged separately whenever this service is required.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

24\/7 access to the <\/strong>Gestingral Portal<\/strong><\/a><\/p>\n

The Gestingral Portal provides permanent access, 24 hours a day, 7 days a week, to all available documentation, including periodic tax returns, deeds, invoices and other relevant documents. It is a tool that provides immediate access to the necessary documentation.<\/p>\n

Invoice Portal<\/a> \u2013 Management of issued and received invoices<\/strong><\/p>\n

Access to and use of the “Invoice Portal” for managing both issued and received invoices. It allows invoices to be indexed and organised by customer\/supplier, month, quarter, etc.<\/p>\n

Invoice Portal <\/a>\u2013 Quotations, Invoicing and Analytics<\/strong><\/p>\n

The Invoice Portal can be used to create quotations, issue invoices, generate recurring invoices and access graphical analyses of business performance and results.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19637","page","type-page","status-publish","hentry"],"yoast_head":"\nTERMS OF SERVICES OF THE TAX-ACCOUNTING SERVICES - EDS • Gestingral Assessoria a Vilanova i la Geltr\u00fa.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gestingral.com\/en\/conditions-of-the-services-of-the-tax-accounting-area-eds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TERMS OF SERVICES OF THE TAX-ACCOUNTING SERVICES - 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